Look into HSA (Health Savings Accounts) which lets you put pre-tax money into an IRA-like vehicle in combination with a high-deductible (low-cost) plan. Although the intention is that you would use the HSA to cover unreimbursed medical expenses each year, nothing in the IRS code requires withdrawals of the HSA money. The tax deduction comes from the deposit of the money, not the withdrawal of the money, so we leave our money in the HSA to grow tax-deferred (just make sure your HSA comes with some sort of investment feature).

Thus, an HSA provides a nice tax deduction and earns tax-deferred gains. Prior to retirement you can only use the money for medical expenses, although the list of permitted expenses is rather long (e.g., it includes glasses, dentists, prescriptions, etc.). Withdrawals for qualified medical expenses carry no tax liabilities ever (thus, you pay medical costs with pre-tax $). After 65 or disability you can use the money for anything just like an IRA and only pay the income tax on the part NOT used for medical expenses.

It's a great program if you are healthy and can even make financial sense for the less healthy if you look at the combination of premium saves and tax benefits.